Court : Supreme Court of India
Reported in : AIR1978SC1167; (1978)GLR811; (1978)0GLR80; 1977LabIC849; (1978)2SCC619; [1978]3SCR685; 1978(10)LC422(SC)
..... villages liable to the payment of land revenue in accordance with the provisions of the bombay land revenue code. secondly, compensation is made payable under section 11 of the act to jagirdars whose jagirs and other incidental rights have been extinguished but it will be pertinent to note that no provision has been made for payment ..... products no compensation would be payable and if there be a grant of mines and mineral products the same have been saved to the jagirdar under section 10 of the act. thirdly, the quantum of compensation payable for abolition of jagir and extinguishment of his other rights depends upon what kind of jagir has been abolished, ..... very right was misconceived and uncalled for. we find considerable force in this contention. besides, while determining the proprietary nature of the grant under section 2(4)(1) of the act the competent authority had, on evidence led before it, alluded among others to the respondent's right to excavate and sell gravel and stones and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1239; 1978(26)BLJR354; [1981]129ITR440(SC); (1978)3SCC383; [1978]3SCR761; 1978(10)LC381(SC)
..... the heirs claim a share.12. the fiction created by explanation 1 has to be given its due and full effect as the fiction created by section 18a(9)(b) of the indian income-tax act, 1922, was given by this court in commissioner of income-tax, delhi v. s. teja singh . it was held in that case that the ..... if any, made by the deceased and since there is none in the instant case, by the application of the rules of intestate succession contained in sections 8, 9 and 10 of the hindu succession act. the deceased khandappa died leaving behind him two sons, three daughters and a widow. the son, daughter and a widow are mentioned as heirs in ..... the interest of the deceased in the mitakshara coparcenary property shall devolve by testamentary or intestate succession, as the case may be, under this act and not by survivorship.explanation 1.-for the purposes of this section, the interest of a hindu mitakshara coparcener shall be deemed to be the share in the property that would have been allotted to him .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1320; [1978]113ITR647(SC); (1978)3SCC70; [1978]3SCR877; 1978(10)LC497(SC)
..... set off against the profits and gains, if any, of the assessee from the same business, profession or vocation for that year;....section 16 of the finance act, 1955, in so far as relevant, substituted the following sub-section for the original sub-section (2) with effect from april 1, 1955 :where any assessee sustains a loss of profits or gains in any year, being ..... was entitled to have the amount of the loss set off against his income, profits or gains under any other head in that year. section 24(2), prior to its amendment by the finance act, 1955, read thus :where any assessee sustains a loss of profits or gains in any year, being a previous year not earlier than the previous year for the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1362; (1978)3SCC299; [1978]3SCR886
..... suit for maintenance and a charge and the connected proceedings evidenced by these documents were collusive in order to avoid the operation of section 52 of the transfer of property act. the matter was decided with reference to section 52. in such a situation it was held by this court that the decisions of the courts below were correct and in ..... the case must always be adjudged on the evidence led by the parties.shinghal j. recently followed this dictum in the case of union of india v. moksh builders and financers ltd. and ors. etc. : [1977]1scr967 .33. mr. phadke heavily relied upon the decisions of this court in (1) kanakarathanammual v. v. s. loganatha mudaliar and anr. : [1964 ..... the report is :we have carefully considered the arguments thus presented to us by the respective parties and we are satisfied that it would be straining the language of section (2)(b) to hold that the property purchased in the name of the wife with the money gifted to her by her husband should be taken to amount .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1272a; 1978(10)LC503(SC)
..... the first time by the income-tax and excess profits tax (amendment) act, 1947, which inserted section 12b in the indian income-tax act, 1922. it taxed capital gains arising after march 31, 1946. the levy on capital gains was, however, abolished by the indian finance act, 1949, which confined the operation of section 12b to capital gains arising before april 1, 1948. the levy of ..... tax on capital gains was revived by the finance (no. 3) act, 1956, with effect from april 1, 1957, which substituted the following section with which we are concerned. it read thus :12b(1 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1272; [1978]113ITR655(SC); (1978)3SCC248; [1978]3SCR913
..... the first time by the income-tax and excess profits tax (amendment) act, 1947, which inserted section 12b in the indian income-tax act, 1922. it taxed capital gains arising after march 31, 1946. the levy on capital gains was, however, abolished by the indian finance act, 1949, which confined the operation of section 12b to capital gains arising before april 1, 1948. the levy of ..... tax on capital gains was revived by the finance (no. 3) act, 1956, with effect from april 1, 1957, which substituted the following section with which we are concerned. it read thus:12-b (1 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1978)4SCC299; 1978(10)LC529(SC)
..... and future book-debts, belonging to the raneegunge coal association were not transferred to or vested in the central government, by reason of the explanation to section 3(j)(xi) of that act and, therefore, the said securities remained subject to the first charge for payment of the amount due to the bank. it was pleaded that in case ..... decree for the total of the amount due to it in the cash credit account and the loan accounts. it was pleaded that under the coking coal mines (nationalisation) act, 1972, when all stocks, of coal, plant and machinery, etc. on which the bank had the first charge, stood transferred to and vested in the central government ..... receivers. indeed, there has been a fair degree of contentious argument before us with reference to the various provisions of the coking coal mines (emergency provisions) act, 1971 and the coking coal a-fines (nationalisation) act, 1972. we do not think it necessary or advisable to express our view on any of these questions at this stage. in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1263; 1979CriLJ1077; (1979)4SCC597; 1979(11)LC146(SC)
..... initiate such proceedings. what is contemplated is that the state shall commence recovery proceedings. once such steps are taken, the plea of limitation is out of bounds for the sentence. section 70 has to be read in a common sense way and, therefore, when the provision speaks of levying fine it postulates that the fine is leviable other wise. if, ..... appellant had got the levy of the fine suspended all through when he had gone up in appeal against the conviction and the sentence including the sentence of fine.4. section 70 of the indian penal code reads :the fine, or any part thereof which remains unpaid, may be levied at any time within six years after the passing of ..... of rs. 20s000/- as early as 1964. more than six years there after the state tried to levy the fine and so the aggrieved appellant moved the high court under section 482, cr. p. c. to quash the order of the sessions judge directing levy of the fine. the high court, however, declined to demolish the levy proceedings because .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1457; (1978)3SCC558; [1979]1SCR122
..... former rule 37 tuesday upto 2 p.m. was prohibited for sale; so also the seventh day of the month. the licences were granted subject to rules framed under the act and section 59 is one of the provisions empowering rule-making. rule 37 was amended by a notification whereby, in the place of tuesdays upto 2 p.m. plus the 7th ..... and against total prohibition as an american wit has cryptically yet sarcastically summed up.('reconsiderations h.l. mencken-anti all kinds of blah by lila ray appeared in 'span' aug. 1978 p. 41 ) the chief argument against prohibition is that it does not prohibit. this is also the chief argument in favour of it.72. this survey of the law- ..... the ways of the constitution and the law to the consumers of social justice and spirituous potions. the challenge fails and the writ petitions nos. 4108-4109 etc., of 1978 are hereby dismissed with costs (one hearing fee). may we hopefully expect the state to bear true faith and allegiance to that constitutional orphan, article 47
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1492; 1978CriLJ1538; (1978)4SCC440
..... bullet were ecohymosed. scalp was jaundiced and was yellow coloured, brain and membrance were congested. pleurae contained blood stained fluid. larynx was congested. right lung was oedematous. on section it exuded frothy fluid. so was the left lung. pericardium was jaundiced. left side of the heart was empty. right contained blood. large vessels contained dark fluid blood ..... the common intention with dharam pal to commit the murder of sardara singh or to make an attempt on the life of singh ram and that the said acts were committed by dharam pal in furtherance of the common intention of all the appellants. the common intention denotes action in concert and necessarily postulates a pre- ..... dharam pal not only with the common intention to beat hari ram but also with the intention of injuring anybody who obstructed them in carrying out the criminal act of beating hari ram are not borne out by the evidence adduced by the prosecution. there is nothing on the record to show that the intention which .....
Tag this Judgment!